Page 40 - Form W4 and payroll Tables
P. 40

9:19 - 23-Dec-2019
         Page 38 of 48
                             Fileid: … ations/P15/2020/A/XML/Cycle07/source
         The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
            Electronic  filing  by  CPEOs.  CPEOs  are  required  to   of the return for which the CPEO is unable to electronically
         electronically file Form 940. Under certain circumstances,   file. For more information on filing a waiver request elec-
         the IRS may waive the electronic filing requirement. To re-  tronically, go to IRS.gov/CPEO.
         quest a waiver, the CPEO must file a written request using
         the IRS Online Registration System for Professional Em-
         ployer Organizations at least 45 days before the due date

















































































         Page 38                                                                               Publication 15 (2020)
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